The Indirect Method is the much more common method, which starts with Net Profit (or another profit line item) and then adjusts the balance for non-cash items (e.g. depreciation), changes in balance sheet items (e.g. accounts receivables, accounts payable, inventory).
Positive variance occurs when the level of the ulna is >2.5 mm beyond the radius margin at the distal radio-ulnar joint. Negative variance is when the ulna is â¤2.5 mm than the radius at the DRUJ 1.
At present, determination of ulnar variance is subÂ­. jective and often inaccurate. This is largely due to the. absence of an accepted radiographic convention for. measuring ulnar variance. The present paper describes a simple, accurate, and. reproducible method of measuring ulnar variance from.